A happy new year for your 2012 taxes? 

Money on clothesline image via Shutterstock.com.

Every year brings tax changes, but in recent years there have been more changes than usual because the U.S. Congress likes to enact "temporary" tax measures set to expire on a given date. Sometimes these measures are extended, sometimes not.

These days Congress likes to wait until the very last minute (or later) to decide what to do. (No wonder Congress's approval rating is lower than Paris Hilton's.)

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